期刊名称：Hacienda Pública Española. Revista de Economía Pública
印刷版ISSN：0210-1173
出版年度：2005
卷号：2005
期号：172
页码：23-23
出版社：Ministerio de Hacienda, Instituto de Estudios Fiscales
摘要：A crucial feature of the short-run perspective in many policy-relevant issues is the existence of unemployment due to
wage rigidities. At the same time, imperfections in the degree of factor mobility between sectors or regions determine
the nature and flexibility of the responses of the economy to exogenous shocks. It is no wonder then that the incidence
of taxation upon employment and income distribution is a central preoccupation of the fiscal authorities. In
this paper we explore the structure of the incidence and the economic effects of a selective capital income tax in a
neoclassical, two-sector, two-factor, short-period model in which the existence of a sticky wage that exceeds the
maximum level consistent with full-employment leads to unemployment of labour.
关键词：tax incidence, capital mobility, unemployment, general equilibrium.
Loading...
